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Economics and Innovative Technologies

Article Title

SPECIFIC FEATURES OF ACCOUNTING POLICY IN TOURISM ENTERPRISES

Abstract

In this article questions on improvement of accounting policy in tourist companies are disclosed. The essence of accounting policy and its need, as well as proposals on the approximation of international standards, features of the general, methodical, technical and organizational sections of accounting.

References

1. ISAE 8 “Accounting Policies, Changes in Estimates and Errors”. January 1, 2012 2. National accounting standard of the Republic of Uzbekistan (NSBU) No. 1 "Accounting policy and financial reporting". 1998. 3. Missing Yu. Top Policy Proposition в Узбекистане. -T .: Izdatelsky Center of Accounting and Auditors Uzbekistana. 2001. 6-7 pp. 4. Juraev N. Accounting policies of the enterprise. // J. The owner. No. 49-50. 1998.

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